IFRS18(KIFRS1118), ºÎä¿¡¼ ¹ß»ýÇÏ´Â ¼öÀÍ, ºñ¿ëÀÇ ºÐ·ù ¿øÄ¢

¸ñ Â÷
- ºÎä¿¡¼ ¹ß»ýÇÏ´Â ¼öÀÍ, ºñ¿ëÀÇ ºÐ·ù Flowchart
- ºÎä¿¡¼ ¹ß»ýÇÑ ¼öÀÍ ¹× ºñ¿ë ºÐ·ù È帧µµ (IFRS 18 ±âÁØ)
- ±ÝÀ¶ºñ¿ë(Financial costs) Ç¥½ÃÀÇ Á¦°Å
- ±â¾÷Àº ¿Ö ¡®±ÝÀ¶ ºÎä(financing liabilities)¡¯¿Í ¡®±âŸ ºÎä(other liabilities)¡¯¸¦ ±¸ºÐÇØ¾ß Çϴ°¡?
- ±ÝÀ¶ ºÎä(financing liability)¿¡ ÇØ´ç ¿©ºÎÀÇ ÆÇ´Ü±âÁØ ¹× »ç·Ê
ÃֽŠ½Ç¹«Çؼ³
½Ç¹«Çؼ³
Hot issue
- ¹®Áø¼ö KIFRS1032, 1109, ´Ù¿î ¶ó¿îµå Á¶Ç×(down-round feature)ÀÌ ÀÖ´Â Àüȯ¿ì¼±ÁÖÀÇ ÀÚº» vs. ºÎä ºÐ·ù...
- Á¶Çö¼® Á¶¼¼ºÎ°úóºÐ¿¡¼ÀÇ ÀÔÁõÃ¥ÀÓ - ¼¿ï°íµî¹ý¿ø 2025.2.7. ¼±°í 2023´©71997 ÆÇ°á(ÀÌÇÏ ¡°´ë»óÆÇ°á¡±)À» Áß½ÉÀ¸·Î -
- ¹®Áø¼ö [IFRS Issue Paper 8] KIFRS 1108, IFRS 18¿¡ ±Ù°ÅÇÑ ¼öÀÍ, ºñ¿ë Ç׸ñÀÇ ¹üÁÖº° ºÐ·ù
- ¹®Áø¼ö [IFRS Issue Paper 7] IFRS 18, ÁÖ¿ä »ç¾÷ Ȱµ¿ÀÇ Æò°¡´ÜÀ§, "±×·ì(Group)"
- ¹®Áø¼ö IFRS18(KIFRS1118), ºÎä¿¡¼ ¹ß»ýÇÏ´Â ¼öÀÍ, ºñ¿ëÀÇ ºÐ·ù ¿øÄ¢
- ¹®Áø¼ö KIFRS1032, 1109, ´Ù¿î ¶ó¿îµå Á¶Ç×(down-round feature)ÀÌ ÀÖ´Â Àüȯ¿ì¼±ÁÖÀÇ ÀÚº» vs. ºÎä ºÐ·ù...
- Á¶Çö¼® Á¶¼¼ºÎ°úóºÐ¿¡¼ÀÇ ÀÔÁõÃ¥ÀÓ - ¼¿ï°íµî¹ý¿ø 2025.2.7. ¼±°í 2023´©71997 ÆÇ°á(ÀÌÇÏ ¡°´ë»óÆÇ°á¡±)À» Áß½ÉÀ¸·Î -
- ¹®Áø¼ö [IFRS Issue Paper 8] KIFRS 1108, IFRS 18¿¡ ±Ù°ÅÇÑ ¼öÀÍ, ºñ¿ë Ç׸ñÀÇ ¹üÁÖº° ºÐ·ù
- ¹®Áø¼ö [IFRS Issue Paper 7] IFRS 18, ÁÖ¿ä »ç¾÷ Ȱµ¿ÀÇ Æò°¡´ÜÀ§, "±×·ì(Group)"
- ¹®Áø¼ö IFRS18(KIFRS1118), ºÎä¿¡¼ ¹ß»ýÇÏ´Â ¼öÀÍ, ºñ¿ëÀÇ ºÐ·ù ¿øÄ¢